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of <h1>Amendments to Section 193: Tax Deduction on Interest Over Rs. 10,000 for Certain Bonds Effective October 1, 2024.</h1> The Union Budget 2024-25 and Finance Bill propose amendments to Section 193 of the Income Tax Act, which mandates tax deduction at source on interest payments to residents. The changes will apply to Floating Rate Savings (Taxable) Bonds 2020 and specified Central or State Government securities. Tax will be deducted when interest payments exceed ten thousand rupees. These amendments are set to be effective from October 1, 2024, as part of efforts to widen the tax base and enhance anti-avoidance measures.
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